Disposal of machinery with dvat

DEAR MEMBERS,

1 of our client,trading concern situated in Delhi,had sold in cash a machinery in Delhi at VAT @ 5%. Now what they did , they have passed the entries as follows:-

Local sales @ 5% a/c dr   1,00,000

           To machinery a/c                    1,05,000

now the queries I have is :

How could I know whether Fixed asset eligible for imposing VAT or not?

How can I determine the rate ?

How sale of machinery could be treated as sale of goods?

Though the VAT collected should be deposited to govt , so in DVAT RETURN how can we put these figures.

.

Please help as soon as possible.